https://www.taxtmi.com/caselaws?id=208022 Vulcanised non-cellular rubber sheets intended for footwear soles and heels were discussed in the context of tariff classification between Heading 4008.21 and residual Heading 4008.29. The tariff description was treated as referring to the intended or ordinary use of goods of that kind, not proof of actual end use in every clearance. Requiring the manufacturer to establish actual use for each sale, especially where goods pass through traders, was considered impractical and inconsistent with the entry. On the stated facts, most goods were in fact used in footwear manufacture and no alternative use was shown, supporting classification under Heading 4008.21. en-us Wed, 04 Feb 2009 00:00:00 +0530 Tue, 03 Jan 2012 08:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208022 Vulcanised non-cellular rubber sheets intended for footwear soles and heels were discussed in the context of tariff classification between Heading 4008.21 and residual Heading 4008.29. The tariff description was treated as referring to the intended or ordinary use of goods of that kind, not proof of actual end use in every clearance. Requiring the manufacturer to establish actual use for each sale, especially where goods pass through traders, was considered impractical and inconsistent with the entry. On the stated facts, most goods were in fact used in footwear manufacture and no alternative use was shown, supporting classification under Heading 4008.21. Case-Laws Central Excise Wed, 04 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208022